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of <h1>Assessing Officer must follow DRP directions under Rule 12 and section 144C(13), without fresh reassessment or deviations</h1> Rule 12 mandates that once the Dispute Resolution Panel issues its directions, the Assessing Officer must pass the final assessment order strictly in accordance with the procedure laid down in sub-section (13) of section 144C of the Income-tax Act. The Assessing Officer is bound by these directions and cannot deviate from them or undertake an independent reassessment of the issues decided by the panel. The rule ensures that the panel's directions are implemented in a time-bound and procedurally compliant manner, integrating the dispute resolution mechanism with the statutory assessment process.
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